United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 HQ Rulings > HQ 956326 - HQ 957130 > HQ 956900

Previous Ruling Next Ruling
HQ 956900




July 10, 1995

CLA-2 R:C:M 956900 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 4016.93.00; 4016.99.50; 4823.20.90; 7318.14.50; 7320.20.50; 7320.90.50; 8483.10.50; 8483.90.50; 8501.31.20; 8503.00.60; 8536.50.00; 8708.29.00;
8708.99.50

District Director
U.S. Customs Service
6747 Engle Road
Middleburg Heights, OH 44130-7907

RE: Protest 4115-94-100005; Automotive Components; Explanatory Notes 48.23, 84.21, 85.01, and 85.12; Chapter 39, Note 2(p); Chapter 90, Note 6; Section XVI, Notes 1(a) and 2; Section XVII, Notes 2(a) and (f); HQs 951279, 951976, and 954581; Intercargo Insurance Co., f/k/a International Cargo & Surety Co. (Surety for M. Genauer) v. U.S.; 3923.90.00;
3926.90.90; 4823.90.85; 5911.90.00; 7318.15.20; 7318.21.00; 7318.22.00; 7320.90.10; 8301.60.00; 8414.90.90; 8421.99.00; 8501.10.40; 8503.00.40; 8512.90.90; 8536.41.00; 9032.90.60

Dear District Director:

The following is our decision regarding Protest 4115-94-100005 concerning your action in classifying and assessing duty on certain automotive components under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of various automotive components, listed as follows: plastic front nozzle assemblies (part no. 1223419-GB); plastic rear tank assemblies (part no. 2223908-A); plastic rear nozzles (part nos. 2225109-AB and 2226365-AB); level sensors/grommet assemblies (part no. 2222450-BB); rubber boots (part no. 2231395-04); rubber duckbills (part no. 2895111-01); rubber insulators (part no. 3232886-01); rubber diaphragms (part nos. 3895080-01, 3895299-01, and 3895296-01); rubber sheets (part no. 3895284-01); rubber harness grommets (part no. 3895275-01); rubber grommets (part nos. 4166722-01, 4166722-01C, 4222408-02, 4223298-01B, and 4223298-03); rubber drains (part no. 4895160-03); paper filters (part no. 4895161-01); polyester filters (part nos. 4895162-01 and 4895324-01); capture bolt assemblies (part no. 3256155-A); wave washers (part nos. 2005040-04, 2005050-01, 2005050-03, and 3255028-01); brush springs (part no. 3254646-01); door lock levers (part nos. 3891248-01 and 3891248-02); door lock rods (4891529-01 and 4891530-02); door lock actuators (part nos. 1891252-A - D and 89-A701B - 89-A710B); wiper motors (part no. HS41M511MAB); power window motors (part nos. MMR510-347B and MMR510-348B); wiper motors (part nos. TT331-2191B and RW410-0490B); armature assemblies (part nos. 1253786-AB and BB,2256860-AB); armature shafts (part nos. 2253888-01, 3169536-A, 3169536-AC, and 3255510-01); yoke assemblies (part nos. 1254843-BB, 1255252-BB, 1255701-AB, 2254559-B, 2169096-01, 2169096-01C, and 2253971-C); yoke assemblies with magnets (part no. 2255830-A); gear case assemblies (part nos. 2254806-A, 2255075-AT, 2255134-A, 3169120-B, 3169380-A, 3169380-C, 3169380-B, and 3169380-BC); gear cover/holder base assemblies (part nos. 3254602-L, 3254602-Q, 3255352-B, 3255868-B, and 3256228-B); shaft gears (part no. 3255226-01); eccentric shafts (part no. 4895313-01); and holder base assemblies (part nos. 2256955-AB, 3169070-BC, 3254996-AB, 3254997-CB, 3255826-AB, 3256017-A, and 3256018-A).

The merchandise was entered in 1992 and 1993 under the various HTSUS provisions which will be discussed below. As stated on the Customs Form 19, the entries were liquidated on December 17, 1993, under the various HTSUS provisions which will be discussed below. The protest was timely filed on March 11, 1994. For the purposes of uniformity, in the discussion below we will use the 1992 HTSUS provisions and corresponding duty rates. Any 1993 changes in the relevant HTSUS provisions should be implemented where necessary.

ISSUE:

What is the proper classification of the various automotive components under the HTSUS.

Whether a certain class of entries should be deemed liquidated as entered.

LAW AND ANALYSIS:

CLASSIFICATION ISSUES

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's).
GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

The subheadings under consideration are as follows:

3923.90.00: [a]rticles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 3 percent ad valorem.

3926.90.90: [o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 5.3 percent ad valorem.

4016.93.00: [o]ther articles of vulcanized rubber other than hard rubber: [o]ther: [g]askets, washers and other seals.

The general, column one rate of duty for goods classifiable under this provision is 3.5 percent ad valorem.

4016.99.50: [o]ther articles of vulcanized rubber other than hard rubber: [o]ther: [o]ther: [o]ther: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 5.3 percent ad valorem.

4823.20.90: [o]ther paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: [f]ilter paper and paperboard: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 3.7 percent ad valorem.

4823.90.85: [o]ther paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 5.3 percent ad valorem.

5911.90.00: [t]extile products and articles, for technical uses, specified in note 7 to this chapter: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 7.5 percent ad valorem.

7318.14.50: [s]crews, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: [t]hreaded articles: [s]elf- tapping screws: [h]aving shanks or threads with a diameter of 6 mm or more.

The general, column one rate of duty for goods classifiable under this provision is 9.5 percent ad valorem.

7318.15.20: [s]crews, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: [t]hreaded articles: [o]ther screws and bolts, whether or not with their nuts or washers: [b]olts and bolts and their nuts or washers entered or exported in the same shipment.

The general, column one rate of duty for goods classifiable under this provision is 0.7 percent ad valorem.

7318.21.00: [s]crews, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: [n]on-threaded articles: [s]pring washers and other lock washers.

The general, column one rate of duty for goods classifiable under this provision is 5.8 percent ad valorem.

7318.22.00: [s]crews, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: [n]on-threaded articles: [o]ther washers.

Goods classifiable under this provision receive duty-free treatment.

7320.20.50: [s]prings and leaves for springs, of iron or steel: [h]elical springs: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 5.7 percent ad valorem.

7320.90.10: [s]prings and leaves for springs, of iron or steel: [o]ther: [h]airsprings.

The general, column one rate of duty for goods classifiable under this provision is 3.7 percent ad valorem.

7320.90.50: [s]prings and leaves for springs, of iron or steel: [o]ther: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 5.7 percent ad valorem.

8301.60.00: [p]adlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys and parts of any of the foregoing articles, of base metal: [p]arts.

The general, column one rate of duty for goods classifiable under this provision is 5.7 percent ad valorem.

8414.90.90: [a]ir or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; parts thereof: [p]arts: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 3.7 percent ad valorem.

8421.99.00: [c]entrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: [p]arts: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 3.9 percent ad valorem.

8483.10.50: [t]ransmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof: [t]ransmission shafts (including camshafts and crankshafts) and cranks: [o]ther transmission shafts and cranks.

The general, column one rate of duty for goods classifiable under this provision is 4 percent ad valorem.

8483.90.50: [t]ransmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof: [p]arts: [p]arts of gearing, gear boxes and other speed changers.

The general, column one rate of duty for goods classifiable under this provision is 2.5 percent ad valorem.

8501.10.40: [e]lectric motors and generators (excluding generator sets): [m]otors of an output not exceeding 37.5 W: [o]f under 18.65 W: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 6.6 percent ad valorem.

8501.31.20: [e]lectric motors and generators (excluding generator sets): [o]ther DC motors: DC generators: [o]f an output not exceeding 750 W: [m]otors: [e]xceeding 37.5 W but not exceeding 74.6 W.

The general, column one rate of duty for goods classifiable under this provision is 4.2 percent ad valorem.

8503.00.40: [p]arts suitable for use solely or principally with the machines of heading 8501 or 8502: [p]arts of motors of under 18.65 W (other than commutators).

The general, column one rate of duty for goods classifiable under this provision is 10 percent ad valorem.

8503.00.60: [p]arts suitable for use solely or principally with the machines of heading 8501 or 8502: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 3 percent ad valorem.

8512.90.90: [e]lectrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof: [p]arts: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 3.1 percent ad valorem.

8536.41.00: [e]lectrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 V: [r]elays: [f]or a voltage not exceeding 60 V.

The general, column one rate of duty for goods classifiable under this provision is 5.3 percent ad valorem.

8536.50.00: [e]lectrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 V: [o]ther switches.

The general, column one rate of duty for goods classifiable under this provision is 5.3 percent ad valorem.

8708.29.00: [p]arts and accessories of the motor vehicles of headings 8701 to 8705: [o]ther parts and accessories of bodies (including cabs): [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 3.1 percent ad valorem.

8708.99.50: [p]arts and accessories of the motor vehicles of headings 8701 to 8705: [o]ther parts and accessories: [o]ther: [o]ther: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 3.1 percent ad valorem.

9032.90.60: [a]utomatic regulating or controlling instruments and apparatus; parts and accessories thereof: [p]arts and accessories: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 4.9 percent ad valorem.

CLASSIFICATION OF COMPONENTS DEPENDENT ON MOTOR OUTPUT

With regard to the wiper motors and power window motors, there was a disagreement as to their motor output. It is now our understanding, as certified by counsel for the protestant, that they have an output exceeding 37.5 W but not exceeding 74.6 W. Therefore, the wiper motors and power window motors are classifiable under subheading 8501.31.20, HTSUS.

The following components, which are parts of motors exceeding 18.65 W, are classifiable under subheading 8503.00.60, HTSUS: armature assemblies, armature shafts, yoke assemblies, yoke subassemblies with magnets, gear cover/holder assemblies, and holder base assemblies.

PLASTIC FRONT NOZZLE, REAR TANK, AND REAR NOZZLE ASSEMBLIES

The front and rear nozzle assemblies act as difusers in a window washer system when washer fluid is applied to the front and rear windows of a vehicle, respectively. The rear tank assemblies provide washer fluid to the rear window of a vehicle.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note 85.12 (pp. 1349 - 1350) states that:

[t]he heading includes, inter alia:

(12) Windscreen wipers, including dual windscreen wipers, driven by an electric motor.

It is our position that the subject assemblies, for use in windshield wiper systems, are not classifiable under subheading 8512.90.90, HTSUS. Although Explanatory Note 85.12 describes wipers driven by electric motors, we find that the subject assemblies are not included in that description. The assemblies, which are involved in the process of washing a vehicle's window, are neither parts of wiper blades nor parts of motors.

Because the assemblies are parts of vehicles, they are classifiable under subheading 8708.99.50, HTSUS.

Chapter 39, note 2(p), HTSUS, states:

2. This chapter does not cover:

(p) Parts of aircraft or vehicles of section XVII.

Because the assemblies are classifiable under subheading 8708.99.50, they are precluded from classification under chapter 39, HTSUS.

LEVEL SENSOR/GROMMET ASSEMBLIES

The level sensor/grommet assemblies are used to determine fluid level in a windshield wiper system. They detect fluid level and signal when the fluid is low, and consist of a plastic tube with a washer fluid level sensing mechanism. The assemblies, which are plugged into a vehicle's electrical system, complete a circuit when fluid is low which causes a warning light to flash on the dashboard.

The assemblies are not classifiable under subheading 4016.99.50, as they are plastic articles. They also are not classifiable under subheading 8512.90.90, HTSUS, for the same reasons the front nozzle, rear tank, and rear nozzle assemblies are not so classifiable.

However, because the assemblies act as a float switch which makes or breaks an electrical circuit, they are classifiable under subheading 8536.50.00, HTSUS.

VULCANIZED RUBBER ARTICLES

Section XVI, note 1(a), HTSUS, states:

1. This section does not cover:

(a) Transmission, conveyor or elevator belts or belting, of plastics of chapter 39, or of vulcanized rubber (heading 4010); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 4016).

Section XVII, note 2(a), HTSUS, states:

2. The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this section:

(a) Joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanized rubber other than hard rubber (heading 4016).

Because the rubber articles discussed below are of vulcanized rubber, in accordance with section XVI, note 1(a), HTSUS, and section XVII, not 2(a), they are precluded from classification in those sections.

The rubber boots, located between the ball retainer and ball pin of the windshield wiper linkage, is used to prevent the entry of water and the leakage of grease.

In HQ 951279, dated July 22, 1992, in classifying rubber boot seal kits under subheading 4016.99.50, HTSUS, we stated that:

[Industry standards describe] a boot seal as a flexible member which prevents the escape of lubricant from or entry of foreign matter into the universal joint. In discussions with industry representatives, we learned that the most important property of the boot seal is its dynamic characteristics, i.e., the fact that it can bend, twist, etc., in connection with the movement of the CV joint which it covers. . . It is the dynamic aspect of a boot seal, which meet industry standards, that causes it to differ from a normal seal which fits between two non-flexible members, does not flex and is inside the members being joined.

It is our position that the subject rubber boots are similar to the merchandise in HQ 951279, and, because their function is to prevent both the entry and leakage of matter, they are classifiable under subheading 4016.99.50, HTSUS. See also HQ 951976, dated July 22, 1992, which held a rubber dust boot classifiable under subheading 4016.99.50, HTSUS.

The duckbills are described as rubber valves which control airflow inside the vacuum pump of the vehicle's cruise control system. Because the purpose of the duckbills is to prevent the passage or leakage of gas, they are classifiable as seals under subheading 4016.93.00, HTSUS.

The insulators prevent the entry of water into the linkage of the windshield washer. Based upon this description, they are not seals as they prevent the entrance of water and not its leakage. Therefore, the insulators are classifiable under subheading 4016.99.50, HTSUS.

The diaphrams perform the following functions: moved by a vacuum which controls the cable that governs motor speed, they are used in the cruise control actuator to control the wire cable position; and used in cruise control vacuum to create and sustain varying vacuums. Because the protestant has not provided any evidence that the diaphrams perform sealing functions, and because the diaphrams appear to perform dynamic applications, they are classifiable under subheading 4016.99.50, HTSUS.

The rubber sheets act as flapper valves prevent air leakage and regulate air flow in the vacuum pump used for the cruise control. These appear to be similar to duckbills. Therefore, based upon the provided descriptions, they are classifiable as seals under 4016.93.00, HTSUS.

The harness grommets and grommets are used in a vehicle's cruise control vacuum pump and wire harness, power window assemblies, and windshield washer assemblies. Their function is to prevent the entry of water. Therefore, they are classifiable under subheading 4016.99.50, HTSUS.

The drains are used to allow water to flow out of the cruise control actuator. As they do not prevent leakage of water, they are not classifiable as seals and are classifiable under subheading 4016.99.50, HTSUS.

PAPER FILTERS

The paper filters, which measure 2 cm and are round in shape, remove particles from the air before the air flows through the cruise control valve assembly.

In part, Explanatory Note 48.23 (p. 689) states that:

[t]his heading includes:

(A) Paper and paperboard not covered by any of the previous headings of this Chapter:

- in strips or rolls of a width not exceeding 15 cm;

- in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state;

- cut to shape other than rectangular (including square).

Thus the heading includes:

(2) Filter paper and paperboard (folded or not). Generally these are in shapes other than rectangular (including square), such as circular filter papers and boards.

Based upon the above descriptions, the paper filters are classifiable under subheading 4823.20.90, HTSUS.

POLYESTER FILTERS

The polyester filters remove larger particles from the air before the air passes through the paper filter and on to the cruise control valve.

Because the polyester filters are not of textile material, classification under subheading 5911.90.00, HTSUS, is incorrect.

Chapter 90, note 6, HTSUS, states:

6. Heading 9032 applies only to:

(a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled; and

(b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled.

Counsel for the protestant claims that the polyester filters are parts of cruise control valves which are automatic controlling instruments classifiable under heading 9032, HTSUS. We disagree. Counsel has not provided any evidence that the principal function of the cruise control valves is to automatically control the flow, level, or pressure of gas. Therefore, it is our position that the polyester filters are not classifiable under subheading 9032.90.60, HTSUS.

Consideration was given to classification of the merchandise under subheading 8421.99.00, as parts of filtering machinery and apparatus. In part, Explanatory Note 84.21 (pp. 1183 -1184) states that:

[s]ubject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), the heading covers parts for the above- mentioned types of filters and purifiers. Such parts include, inter alia:

Leaves for intermittent vacuum filters; chassis, frames and plates for filter presses; rotary drums for liquid or gas filters; baffles and perforated plates, for gas filters.

It should be noted, however, that filter blocks of paper pulp fall in heading 48.12 and that many other filtering elements (ceramics, textiles, felts, etc.) are classified according to their constituent material.

The polyester filters are filtering elements which are described under heading 3926, HTSUS, as other articles of plastics, and therefore are not classifiable as parts under subheading 8421.99.00, HTSUS. They are parts of the cruise control valve which is a part of a motor vehicle. Therefore, the polyester filters are described under subheading 8708.99.50, HTSUS. Although the polyester filters are described under heading 3926, HTSUS, in accordance with chapter 39, note 2(p), because they are parts of section XVII, they are precluded from classification under heading 3926, HTSUS.

CAPTURE BOLT ASSEMBLIES

The capture bolt assemblies are threaded steel screws with steel washers and steel bushing mounted on the shank. It is our position that, based upon industry standards, the assemblies function as self-tapping screws and are so classifiable under subheading 7318.14.50, HTSUS.

WAVE WASHERS

The wave washers are described as flat steel washers used as spacers in a windshield wiper assembly. However, based upon the submitted drawings and samples, it is our position that the wave washers are actually curved springs classifiable under subheading 7320.90.50, HTSUS.

BRUSH SPRINGS

The steel brush springs are used to keep a carbon brush pressed against the commutator in a vehicle's cooling fan assembly. Based upon the submitted drawings and samples, the brush springs are classifiable as helical springs under subheading 7320.20.50, HTSUS.

DOOR LOCK LEVERS AND RODS

The door lock levers work to transfer the door lock actuator movement to a vehicle's door knob, and the door lock rods transfer lever movement to a vehicle's door knob. It is our understanding that these components are not parts of door locks and therefore are not classifiable under subheading 8301.60.00, HTSUS. However, they are parts of motor vehicle bodies and are classifiable under subheading 8708.29.00, HTSUS.

DOOR LOCK ACTUATORS

The door lock actuators consist of a motor, gearing to change the speed and direction of the motor, and switches and diodes to reverse the motor to either activate or de-activate the door lock.

In part, Explanatory Note 85.01 (p. 1334) states that:

[m]otors remain classified here even when they are equipped with pulleys, with gears or gear boxes, or with a flexible shaft for operating hand tools.

The heading includes "outboard motors", for the propulsion of boats, in the form of a unit comprising and electric motor, shaft, propeller and a rudder.

In HQ 954581, dated October 8, 1993, in dealing with the classification of an oven latch assembly under the HTSUS, we stated that:

[c]ustoms has consistently held that a motor remains a motor for tariff purposes despite having other articles attached. These articles can be quite substantial. See HQ 088726 (May 29, 1991) and HQ 086832 (May 21, 1990). When confronted with an assembly incorporating a motor which includes additional components other than those listed in [Explanatory Note] 85.01, Customs will follow the guidelines set forth in HQ 950834, dated March 6, 1992, in which we stated the following:

An electric motor is classifiable under heading 8501, HTSUS, even when imported with additional components (other than those listed in Explanatory Note 85.01) if:

(1) those additional components complement the function of the motor [HQ 083955];

(2) those additional components are devices which motors are commonly equipped [HQ 087909];

(3) those additional components serve merely to transmit the power the motors produce [HQ 950557].

Attached to the electric motor is a cam and two or three switches. While the cam may complement the function of the motor, we find that the addition of the switches are devices which are not commonly equipped on electric motors. The switches do not complement the function of the motor nor do they serve merely to transmit the power the motor produces. One of the switches is used to control the "clean" circuits. The second switch is used to control the "on/off" operation of the latch motor. Therefore, we find that the oven latch assembly is not provided for in heading 8501, HTSUS, as electrical motors.

It is our position that the subject door lock actuators, which contain switches and diodes, are distinguishable in operation from the oven latch assembly in HQ 954581. In addition to a motor and the switches and diodes, the actuators contain gearing. The gearing itself serves merely to transmit the power the motor produces. We find that the switches and diodes, which direct the motor to transmit power to either lock or unlock a vehicle's door, complement the function of the motor in its transmission of power. The switches in HQ 954581 did not perform such a function.

Therefore, the door lock actuators are classifiable under subheading 8501.31.20, HTSUS.

Section XVII, note 2(f), HTSUS, states:

2. The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this section:

(f) Electrical machinery or equipment (chapter 85).

Because the door lock actuators are classifiable under chapter 85, HTSUS, they are precluded from classification as parts of motor vehicles under section XVII, HTSUS.

GEAR CASE ASSEMBLIES

The gear case assemblies are cast aluminum gear boxes with pins and bearings for a windshield wiper motor. These assemblies are more specifically provided for under subheading 8483.90.50, HTSUS, and are so classifiable.

GEAR AND ECCENTRIC SHAFTS

The gear shafts are spur gear shafts for a wiper motor. They are used to transfer motor torque after gears to windshield wiper linkage. It is our understanding that the eccentric shafts perform a similar function. Based upon our understanding that these shafts are transmission shafts, it is our position that they are classifiable under subheading 8483.10.50, HTSUS.

Section XVI, note 2, HTSUS, states that:

[s]ubject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8485 and 8548) are in all cases to be classified in their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;

(c) All other parts are to be classified in heading 8485 or 8548.

Although these shafts may be described as parts of motors under heading 8503, HTSUS, because they are classifiable under heading 8483, HTSUS, under section XVI note 2(a), HTSUS, they are precluded from classification under heading 8503, HTSUS.

ENTRY ISSUE

Counsel for the protestant states that the retroactive application of PC 884976, dated May 14, 1993, which dealt with the classification of the subject merchandise but was voided in HQ 957676, dated March 10, 1995, to a certain class of entries by the Cleveland, Ohio, District Director was improper. Intercargo Insurance Co., f/k/a International Cargo & Surety Co. (Surety for M. Genauer) v. U.S., Slip. Op. 95-37 (March 9, 1995), has been cited in support of the claim that the entries should have been deemed liquidated as entered.

It is our understanding that the government has appealed the decision in Intercargo, and the case is currently before the U.S. Court of Appeals for the Federal Circuit (docket no. 95-1344). Because we agree with the position as stated in the government's appeal of Intercargo, and the entry issues in Intercargo are similar to those in this protest, the protest should be denied with regard to the entry issues.

HOLDING:

The wiper motors, power window motors, and door lock actuators are classifiable under subheading 8501.31.20, HTSUS.

The armature assemblies, armature shafts, yoke assemblies, yoke subassemblies with magnets, gear cover/holder assemblies, and holder base assemblies are classifiable under subheading 8503.00.60, HTSUS.

The plastic front nozzle, rear tank, and rear nozzle assemblies and polyester filters are classifiable under subheading 8708.99.50, HTSUS.

The level sensor/grommet assemblies are classifiable under subheading 8536.50.00, HTSUS.

The rubber boots, insulators, diaphragms, harness grommets, grommets, and drains are classifiable under subheading 4016.99.50, HTSUS.

The rubber duckbills and sheets are classifiable under subheading 4016.93.00, HTSUS.

The paper filters are classifiable under subheading 4823.20.90, HTSUS.

The capture bolt assemblies are classifiable under subheading 7318.14.50, HTSUS.

The wave washers are classifiable under subheading 7320.90.50, HTSUS.

The brush springs are classifiable under subheading 7320.20.50, HTSUS.

The door lock levers and rods are classifiable under subheading 8708.29.00, HTSUS.

The gear case assemblies are classifiable under subheading 8483.90.50, HTSUS.

The gear and eccentric shafts are classifiable under subheading 8483.10.50, HTSUS.

With regard to the wiper motors, power window motors, armature assemblies, armature shafts, yoke assemblies, yoke subassemblies with magnets, gear cover/holder assemblies, holder base assemblies, plastic front nozzle, rear tank, and rear nozzle assemblies, duckbills, rubber sheets, paper filters, gear case assemblies, and gear and eccentric shafts, you should GRANT the protest.

With regard to the rubber boots, insulators, diaphragms, harness grommets, grommets, drains, and capture bolt assemblies, you should DENY the protest.

With regard to the level sensor/grommet assemblies and brush springs, because the rates of duty under the classifications indicated above is the same as the liquidated rates, you should DENY the protest.

With regard to the polyester filters and door lock levers and rods, because reclassification of the merchandise as indicated above will result in a lower rate and the same rate of duty as claimed, respectively, you should GRANT the protest.

With regard to the wave washers and door lock actuators, you should DENY the protest, except to the extent reclassification of the merchandise as indicated above results in a partial allowance.

With regard to the entry issue, you should DENY the protest.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: